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Mr. Baisul Rahuman. Versus Commissioner of Customs, (Airport) Chennai.

2016 (7) TMI 145 - GOVERNMENT OF INDIA

Import of electronic goods & cigarettes in a baggage - attempt to walk through green channel without declaring the goods - habitual offender - confiscation and redemption fine - Held that:- Government opines that any oral submission made before the adjudicating authority will be a material piece of evidence. In View of the specific admission made by the applicant before the adjudicating authority, Government is inclined to hold that the applicant attempted to walk through green channel without d .....

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ine and personal penalty. - Decided against the applicant. - F.No.373/99-A/B/13-RA-CUS - ORDER NO. 17/2016-CUS - Dated:- 25-2-2016 - SMT. RIMJHIM PRASAD, JOINT SECRETARY ORDER: This Revision Application is filed by Sh. Baisul Rahuman (hereinafter referred to as the Applicant) against the Order-in-Appeal No. C.Cus No.1362/2013 dated 30.09.2012 passed by Commissioner of Customs, (Appeals) Chennai, with respect to Order-in-Original No. O.S. No. 792/2012-AIR- dated 14.11.2013 passed by Assistant Com .....

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in commercial quantity. Hence, the adjudicating authority had confiscated the goods under Section 111 (d), (l), (m) & (o) of the Customs Act, 1962 read with Section 3(3) of Foreign Trade (D & R) Act, 1992. However, the passenger was given an option to redeem the goods on payment of fine of ₹ 1,50,000 /- under Section 125 of the Customs Act 1962 and also penalty of ₹ 30,000/- was imposed under Section 112(a) of the Customs Act, 1962 upon him. 3. Being aggrieved by the said Or .....

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.2 That both the respondents failed to see that the true declaration made by the applicant before the concerned officers at Airport and nothing concealed nor misdeclared by the applicant. 4.3 That the respondent ought to have seen that the applicant had no any bad antecedent in the past and further he brought the goods not for trading but for his relatives and friends in India as gifts for them. 4.4 That both the respondents have failed to see that the applicant had opted red channel to prove hi .....

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alty of ₹ 30,000/- & redemption fine of ₹ 1,50,000 /- and render justice. 5. Personal hearing was scheduled in this case on 07.09.2015 & 13.10.2015 Neither the applicant nor respondent attended the hearing. Applicant through his authorized counsel Shri K. Mohammad Ismail has requested Government vide letter dated 06.10.2015 for waiver of personal hearing and to treat his grounds of revision as his written submission for the Revision. 6. Government has carefully gone through t .....

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ntory of impugned goods mentioned in Order-in-Original No. OS No.792/2012 dated 14.11.2012. The said goods did not constitute bonafide baggage in terms of Section 77, 79 & 11 of the Act ibid and were imported in violation of the provision of Section 3(3) of Foreign Trade (Development & Regulation) Act, 1992. Hence the original adjudicating authority confiscated the electronic goods giving an option to redeem them on payment of fine of ₹ 1,50,000 /- under Section 125 of the Customs .....

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laration of goods by walking through green channel and asserted that he had opted for red channel to prove his bonafideness that he brought dutiable goods. Government notes that in the impugned Order-in-Original the records of personal hearing read as under: The Pax was heard. He has accepted that he brought these hard discs and the cell phones in commercial quantity. He has tried to cross the green channel without any declaration to the Customs Authorities." 9. There is nothing on record t .....

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